IFRS for SMEs Implementation Guidance 2009.fm

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PRESENTATION AND DISCLOSURE CHECKLIST Section 26 Share-based Payment Disclosures 26.18 An entity shall disclose the following information about the nature and extent of share-based payment arrangements that existed during the period: (a) a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement, such as vesting requirements, the maximum term of options granted, and the method of settlement (eg whether in cash or equity). An entity with substantially similar types of share-based payment arrangements may aggregate this information. (b) the number and weighted average exercise prices of share options for each of the following groups of options: (i) (ii) (iii) (iv) (v) (vi) outstanding at the beginning of the period. granted during the period. forfeited during the period. exercised during the period. expired during the period. outstanding at the end of the period. (vii) exercisable at the end of the period. 26.19 For equity-settled share-based payment arrangements, an entity shall disclose information about how it measured the fair value of goods or services received or the value of the equity instruments granted. If a valuation methodology was used, the entity shall disclose the method and its reason for choosing it. 26.20 For cash-settled share-based payment arrangements, an entity shall disclose information about how the liability was measured. 26.21 For share-based payment arrangements that were modified during the period, an entity shall disclose an explanation of those modifications. 26.22 If the entity is part of a group share-based payment plan, and it recognises and measures its share-based payment expense on the basis of a reasonable allocation of the expense recognised for the group, it shall disclose that fact and the basis for the allocation (see paragraph 26.16). 26.23 An entity shall disclose the following information about the effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position: (a) the total expense recognised in profit or loss for the period. (b) the total carrying amount at the end of the period for liabilities arising from share-based payment transactions. © IASCF 53
IFRS FOR SMES — JULY 2009 Section 27 Impairment of Assets Disclosures 27.32 An entity shall disclose the following for each class of assets indicated in paragraph 27.33: (a) the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the income statement, if presented) in which those impairment losses are included. (b) the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the income statement, if presented) in which those impairment losses are reversed. 27.33 An entity shall disclose the information required by paragraph 27.32 for each of the following classes of asset: (a) inventories. (b) property, plant and equipment (including investment property accounted for by the cost method). (c) goodwill. (d) intangible assets other than goodwill. (e) investments in associates. (f) investments in joint ventures. Section 28 Employee Benefits Disclosures about short-term employee benefits 28.39 This section does not require specific disclosures about short-term employee benefits. Disclosures about defined contribution plans 28.40 An entity shall disclose the amount recognised in profit or loss as an expense for defined contribution plans. If an entity treats a defined benefit multi-employer plan as a defined contribution plan because sufficient information is not available to use defined benefit accounting (see paragraph 28.11) it shall disclose the fact that it is a defined benefit plan and the reason why it is being accounted for as a defined contribution plan, along with any available information about the plan’s surplus or deficit and the implications, if any, for the entity. 54 © IASCF
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IFRS for SMEs Implementation Guidance 2009.fm

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